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生态占用、绿色发展与环境税改革
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TitleThe Impact of Ecological Deficit Tax and An Income Tax Cuts on Economic Growth:A CGE Analysis in China  
作者李虹 熊振兴  
AuthorLi Hong and Xiong Zhenxing  
作者单位北京大学经济学院 
OrganizationPeking University 
作者Emaillihong2008@pku.edu.cn;gdp361@163.com 
中文关键词自然生态空间 生态价值 生态补偿 环境税 结构性减税 
Key WordsEcological Consumption Footprint; Ecological Service Value; Environmental Tax Reform; Structural Tax Reduction 
内容提要将税收负担从劳动力和资本要素转移到自然资源的使用和污染的排放已成为环境税改革的基本思路。基于中国将资源税扩展到对自然生态空间的占用的改革,本文在量化自然生态空间占用及其价值核算基础之上,提出了基于生态赤字价值补偿的环境税方案 ,并运用CGE模型从区域层面分析了征收环境税和降低个人所得税及企业所得税的政策效应。模拟结果表明,在短期内,各地区生态占用减少,东部地区和中部地区资本需求及就业人数增加,税收方案能够引导经济增长从生态占用转向资本和劳动力要素。总产出和中间投入普遍下降,但中间投入减少相对更大,因此各地区名义GDP及实际GDP增长,其中东部地区名义GDP增长最大,中部地区实际GDP增长最大,西部地区名义GDP及实际GDP增长最小且绿色GDP下降。从长期看,东部和中部地区名义GDP增长率出现短期较大幅度的下滑,随后增长率逐年增长,其中东部地区增速的下降主要是因为第二产业总产出增速放缓,中部地区总产出及中间投入的波动与GDP增长的波动在时间上对应,西部地区增长率及总产出和中间投入稳定增长,各地区增长得益于第二产业投入产出效率的提高。因此,本文建议开征环境税约束生态超额占用,并通过减轻所得税促进经济增长动能转换到劳动和资本要素,实现绿色发展。 
AbstractThe transfer of tax burden from labor and capital to the use of natural resources and pollution emissions have become the basic ideas of environmental tax reform.Based on China's reform of resource tax to natural ecological space,this paper describes the occupancy of human activity to the natural ecological space by the ecological consumption footprint.Accounting the value of the ecological deficit of the energy, water and land depletion according to the theory of ecological service value.Setting the environmental tax scheme based on the value of the deficit compensation.Using CGE model analyze the policies effect of levying the environmental taxes and reducing enterprise and individual income tax.The results show that:in the short term, the ecological footprint of each region is reduced, and the capital demand and employment in the eastern and central regions are increasing. The tax plan can guide the economic growth from the ecological occupation to the capital and labor force.Total output and intermediate inputs generally declined, but the intermediate inputs decreased relative to larger, so the nominal GDP and real GDP growth in each region, the nominal GDP growth in the eastern region is the largest, the actual GDP growth in the central region is the largest, the nominal GDP and real GDP growth in the western region is the smallest and the green GDP decline.In the long run, the nominal GDP growth rate of eastern and central regions fell sharply in the short term,and then the growth rate increased year by year. Decline in the growth rate of the eastern region mainly because of the total output of the second industry slowdown.The fluctuation of total output and intermediate input in the central region corresponds to the fluctuation of GDP growth in time.The growth rate of GDP and the total output and intermediate input in western growth steady.Growth in each region benefited from the improvement of input-output efficiency of the second industry.Therefore, this paper suggests that the environmental tax should be taken to restrain the ecological excess occupation, and the economic growth momentum can be transferred to the labor and capital elements through the reduction of income tax, so as to realize the green development. 
文章编号WP1276 
登载时间2018-05-29 
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